https://www.taxtmi.com/highlights?id=73365 Addition u/s 68 - unexplained credits - The burden to prove otherwise rested squarely on the revenue authorities. Unless the initial onus had been discharged by leading some evidence that may have led itself to the conclusion that the investment was never made, the burden that was cast on the revenue remained undischarged. - HC en-us Sat, 02 Dec 2023 20:43:38 +0530 Sat, 02 Dec 2023 20:43:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73365 Addition u/s 68 - unexplained credits - The burden to prove otherwise rested squarely on the revenue authorities. Unless the initial onus had been discharged by leading some evidence that may have led itself to the conclusion that the investment was never made, the burden that was cast on the revenue remained undischarged. - HC Highlights Income Tax Sat, 02 Dec 2023 20:43:38 +0530 https://www.taxtmi.com/highlights?id=73365